Publication 6186 2016 Narrative - NEW Alignment · provided by program staff in the IRS operating...

Publication 6186

2016 Update

Calendar Year Return Projections for the United States and IRS Campuses

2016 - 2023

Statistics of Income Research, Applied Analytics and Statistics

2

Publication 6186 (revised 12-2016) is a product of the IRS Statistics of Income Division within the Research, Applied Analytics and Statistics organization. Barry Johnson Director, Statistics of Income Ronald Walsh Acting Chief, Servicewide Support Section Andre Palmer Team Leader, Forecasting Questions or comments regarding these forecasts or related matters can be directed to the corresponding staff member listed below. Business Returns Jeff Matsuo (202) 803-9363 Individual (Estimated Tax, Andre Palmer (202) 803-9368 Extensions and Amended) Michelle Chu (202) 803-9369 Jeff Matsuo (202) 803-9363 Other Comments or Questions Michelle Chu (202) 803-9369 Andre Palmer (202) 803-9368

Forecasts Available Electronically

Forecasts from the most recent edition of this publication are available from the “Forms and Pubs” link on www.irs.gov. IRS employees can access this publication on the IRWeb intranet site by selecting the “Research” link, followed by “Research, Analysis & Statistics (RAS)” and then “Projections and Forecasting Publications.”

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Calendar Year Return Projections for The United States and IRS Campuses

2016-2023

Publication 6186 2016 Update

Suggested Citation

Internal Revenue Service

Research, Applied Analytics and Statistics Statistics of Income

Calendar Year Return Projections for The United States and IRS Campuses

Publication 6186 (Rev. 12-2016) Washington, D.C. 20234

4

Table of Contents

(2016 Update) Staff Directory…………………………….……………………..…... Inside Front Cover Forecasts Available Electronically………………………….……… Inside Front Cover Overview………………………………………………………………………………… 1 Data Sources and Projection Methodology…………………………………………. 1 Impact of Recent Legislative and Administrative Changes.……………………….. 2 Track Record of Projection Accuracy ….………………….…………………………. 3 Comments and Questions…………………………………………………………...... 4 Historical View of Return Volumes for the United States…..………………………. 5 Number of Returns to be Filed for the United States by Form Type/Medium...…. 6 Number of Returns to be Filed by IRS Campus by Form Type/Medium……….... 8 Number of Returns to be Filed by Examination Class for the United States…….. 15 Forecast Accuracy Measures……………………….………………..……………….. 16 Table Notes……………………………………………………………………………… 17 Alignments of IRS Campus/Processing Sites……………………………………….. 20 Other Projection Publications…………………………………………..Inside Back Cover

Overview The 2016 edition of IRS Publication 6186, Calendar Year Return Projections for the United States and IRS Campuses, provides the most recent revisions to the number of tax returns to be filed for the United States and IRS processing campuses by major return categories for Calendar Year (CY) 2016 through 2023. Also contained in this publication are projections of the number of returns to be filed for the United States by the IRS examination classes. These projections provide a foundation for IRS workload estimates and resource requirements contained in IRS budget submissions and other major planning documents. The Statistics of Income (SOI) staff within the IRS Research, Applied Analytics and Statistics organization develops and updates these forecasts annually to reflect changes in filing patterns, statutory requirements, and administrative procedures. The updates also incorporate the current economic and demographic outlook. The projections in this publication are based on information available as of November 2016. Enacted tax law changes and confirmed administrative plans are reflected in these return projections. However, legislative or administrative initiatives simply under consideration are not used to update these return projections. In particular, the projections of electronically filed (e-file) returns contained in this publication are not goals, per se, and should not be interpreted as precluding an alternative e-file future. Data Sources and Projection Methodology The reported actual volumes of returns filed in CY 2015 are based on returns processed and recorded on the IRS master files. With few exceptions, these volumes are based on the same master file reporting systems as those used in the Internal Revenue Service Data Book (Publication 55B). However, master file counts were not available in some instances. In these cases, tallies of actual filings were provided by program staff in the IRS operating divisions, typically from data capture systems located in the IRS processing campuses. The forecasts presented in Publication 6186 are based on various statistical models that capture and extrapolate historical filing trends, by each unique form type and medium of filing. Most models use time series extrapolation methods such as trended exponential smoothing. However, some return types, particularly individual income tax filings, are based on regression models that use economic and demographic variables such as total employment and gross domestic product as key input factors. In these instances, forecasts of the economic and demographic data series used by the SOI staff as the predictor variables are provided by IHS Global Inc. Also, where historical data are limited or non-existent, such as for new e-file products, the filing pattern for a comparable return type is applied. Customers interested in obtaining more detail on forecasting methodologies are welcome to contact the applicable staff member listed on the inside front cover.

2

Impact of Recent Legislative and Administrative Changes As noted above, the effects of enacted legislation and administrative plans are embedded in these projections. The most significant of these changes are discussed below. Reconfiguration of IRS Campus Processing Sites IRS modernization efforts, built in part on the strong growth in electronic filing (e-file), have resulted in a major redistribution and consolidation of returns processing operations among the traditional IRS submission processing campuses. In CY 2002, the IRS began processing most paper individual returns at eight campuses, and transitioning a large portion of paper business and exempt organization returns to two other processing sites, Ogden and Cincinnati. IRS closed the Brookhaven, New York submission Processing center in December CY 2003 and moved to a configuration where seven campuses handled all returns associated with individuals. Ogden and Cincinnati handled virtually all of the business (and tax exempt) returns. IRS consolidation efforts continued with the closure of the Memphis campus at the end of September 2005. The Philadelphia and Andover campuses ended their paper individual returns processing operations in September 2007 and September 2009, respectively. The Atlanta campus ended paper processing in September 2011. The Austin, Fresno, and Kansas City campuses have processed all individual paper returns since 2012. Plans were announced in September 2016 to further streamline the current three-site configuration for individual returns processing and the current two-site configuration for business returns processing. Kansas City will process most individual paper returns after 2024. The Fresno Campus will cease submission processing operations in September 2021 followed by the Austin Campus in September 2024. The Cincinnati campus will cease processing operations after September 2019 leaving the Ogden campus to process most of the business tax returns. Submission processing workload from individual and business e-file returns will be processed at the two end-state sites in Kansas City and Ogden after 2024. The campus-level CY 2018 through CY 2023 volumes in this update of Publication 6186 reflect an initial estimate made in collaboration with HQ, Submission Processing of how workload might migrate from consolidating Submission Processing sites to the two end-state sites, Kansas City and Ogden. The alignments may change in future years based on updated return volume projections and other considerations. The current Submission Processing consolidation plan envisions the majority of individual returns will be processed in Kansas City at end-state in CY 2025 and the majority of business returns will be processed in Ogden. In most instances, the campus where a taxpayer files a return depends upon the taxpayer’s state, the form type, and the medium of filing, paper versus electronic.

3

The distribution of returns filed among the business return campuses is more complicated. In certain cases, the specific form type filed or the IRS-defined business operating division classification of a return, i.e., Small Business/Self-Employed, Tax Exempt/Government Entity, or Large Business and International, overrides the geographic criterion. Additional Discussion of Trends In CY 2015, the share of total electronic volumes over the grand total was about 66 percent. This percentage is expected to rise to 67 percent in CY 2016, and then steadily increase to over 74 percent by 2023. Individual income tax returns make up over half of the grand total of return filings in any given year. For CY 2016, the estimated share of individual Form 1040 series returns filed electronically is about 86 percent, and current forecasts project that this ratio will reach nearly 93 percent by 2023. Readers interested in more detailed discussion of trends and issues in individual income tax returns filings should refer to the 2016 update of IRS Publication 6187, Calendar Year Projections of Individual Returns by Major Processing Categories. Track Record of Projection Accuracy

In an effort to measure the quality of our products and services, this section, along with Table 11, provides a brief analysis of the accuracy of prior projections. Using four years of actual data from 2012 through 2015, Table 11 presents the accuracy of our national level projections by major return categories. This analysis covers only the major return categories projected on a calendar year basis and serves as a general measure for approximating the overall reliability of our U.S. level return projections. The table presents two measures of projection accuracy; the mean absolute percent error (MAPE) and the number of over-projections. The MAPE is computed as the average percent projection error regardless of whether the projections were over- or under- actual filings in each of the four projection cycles. The number of over-projections can show whether projections are consistently over- or under- projected. A value of two indicates balanced forecasts over the four cycles.

The table groups these two measures by time horizon. The time horizon is determined based on the year a forecast was made and the year projected. For example, a forecast for 2015 made in 2012 would be part of the “3- years-ahead” time horizon.

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Comments and Questions We thank our customers for their support as we continually seek to improve our products and services wherever possible. We welcome customer feedback at any time. Comments and suggestions regarding this publication can be directed to Ronald Walsh, Acting Chief, Servicewide Support Section at (202) 803-9309.

Barry Johnson Director, Statistics of Income

Tab

le 1

. H

isto

rica

l Per

spec

tive

by

Cal

end

ar Y

ear

for

Un

ited

Sta

tes

T

ota

l Nu

mb

er o

f R

etu

rns

File

d, b

y T

ype

of

Ret

urn

(in

th

ou

san

ds)

Calendar Year

Grand Total

Individual

Individual E

stimated Tax

Fiduciary

Fiduciary Estimated Tax

Partnership

Corporation

Form 2553

Form 1066

Estate

Gift

Employment

Form 1042

Exempt Organizatio

n

Government Entiti

es

Political O

rganization

Excise

Form 5330

Form 8752

Employee Plans Supplemental D

ocuments

(1)

(2)

(3)

(4)

(5)

(6)

(7)

(8)

(9)

(10)

(11)

(12)

(13)

(14)

(15)

(16)

(17)

(18)

(19)

(20)

(21)

Act

ual

:19

8919

8,99

411

0,12

938

,059

2,62

564

31,

780

4,19

7n.

a.n.

a.56

124

28,8

9320

491

n.a.

n.a.

887

n.a.

01,

008

10,0

8219

9020

3,22

311

2,59

639

,363

2,68

166

71,

751

4,32

0n.

a.n.

a.61

148

28,9

1122

487

n.a.

n.a.

852

n.a.

01,

108

10,2

5719

9120

4,26

411

4,13

438

,814

2,77

960

81,

652

4,37

4n.

a.n.

a.65

157

28,4

6522

520

n.a.

n.a.

821

n.a.

651,

126

10,6

6319

9220

6,00

411

5,04

738

,911

2,88

864

71,

609

4,51

8n.

a.n.

a.70

170

28,7

1722

538

n.a.

n.a.

832

n.a.

711,

244

10,7

2019

9320

3,04

211

4,11

637

,101

2,95

063

01,

567

4,51

6n.

a.n.

a.73

218

28,8

6923

538

n.a.

n.a.

859

n.a.

691,

157

10,3

5719

9420

5,78

111

5,06

236

,295

3,08

866

81,

558

4,66

6n.

a.n.

a.81

216

29,2

7424

534

n.a.

n.a.

823

n.a.

651,

219

12,2

0919

9520

6,71

011

6,46

735

,944

3,19

159

11,

580

4,81

8n.

a.n.

a.81

216

28,6

5524

573

n.a.

n.a.

789

n.a.

621,

213

12,5

0719

9621

2,03

211

8,78

437

,569

3,26

770

21,

679

5,00

6n.

a.n.

a.91

232

28,6

9924

578

n.a.

n.a.

786

n.a.

5896

813

,589

1997

217,

916

120,

782

39,0

213,

315

834

1,75

55,

149

n.a.

n.a.

102

256

29,0

4526

639

n.a.

n.a.

801

n.a.

561,

618

14,5

1819

9822

2,48

112

3,05

039

,881

3,39

895

71,

861

5,24

1n.

a.n.

a.11

026

129

,106

2561

8n.

a.n.

a.82

2n.

a.53

1,51

515

,583

1999

224,

435

125,

390

39,3

323,

403

901

1,97

55,

398

n.a.

n.a.

116

292

28,9

7426

693

n.a.

n.a.

822

n.a.

521,

363

15,6

9820

0022

6,56

412

7,65

739

,517

3,52

993

32,

067

5,47

0n.

a.n.

a.12

430

928

,841

2569

9n.

a.n.

a.85

3n.

a.49

658

15,8

3420

0122

9,93

313

0,09

439

,023

3,91

993

32,

165

5,56

1n.

a.n.

a.12

230

428

,936

2672

445

881

528

471,

111

17,1

3620

0222

7,39

713

0,97

832

,996

3,65

858

72,

272

5,72

861

614

114

283

29,5

1427

744

6729

836

2645

1,22

218

,864

2003

224,

071

130,

837

28,6

143,

705

627

2,40

55,

913

611

1687

285

30,0

9130

818

6012

845

2244

1,69

019

,047

2004

224,

478

131,

298

27,6

693,

722

664

2,54

66,

013

546

2074

262

30,4

6431

807

5110

835

2342

1,04

919

,400

2005

226,

298

133,

023

29,0

993,

699

839

2,72

06,

159

551

2255

265

31,0

5831

819

519

839

2641

944

16,9

9320

0623

0,89

613

5,19

730

,182

3,75

164

92,

935

6,35

653

025

6026

430

,804

3283

548

1189

625

401,

084

18,2

5320

07 *

238,

471

138,

471

30,8

973,

730

805

3,14

76,

620

517

3047

255

30,7

1732

877

479

895

2440

1,08

920

,222

2008

**

253,

545

154,

709

29,2

183,

111

929

3,34

96,

865

476

3448

257

30,5

0334

1,13

547

1293

524

431,

007

20,8

0920

0923

9,17

414

3,52

626

,031

3,09

645

73,

424

6,78

341

033

4223

930

,158

351,

120

4210

784

2338

1,03

521

,888

2010

236,

267

141,

459

23,3

803,

051

336

3,43

56,

706

385

3423

226

29,7

3137

1,42

646

1381

720

361,

299

23,8

0720

1123

4,97

614

3,17

323

,309

3,03

738

23,

525

6,70

138

936

1322

329

,371

371,

326

5010

676

138

341,

021

21,5

8020

1223

9,20

614

5,60

123

,430

3,04

842

43,

550

6,67

139

136

2826

029

,692

391,

411

5312

1,02

721

3390

322

,509

2013

240,

545

145,

021

23,4

573,

179

510

3,64

96,

685

396

3734

372

29,8

2742

1,44

051

991

621

3187

123

,925

2014

242,

603

147,

520

23,6

083,

216

609

3,76

76,

767

434

3836

268

30,2

0643

1,50

846

1198

320

3090

223

,379

2015

246,

170

148,

650

23,9

833,

175

744

3,86

36,

823

442

3936

238

30,0

8844

1,54

151

999

420

2989

724

,503

Est

imat

ed:

2016

249,

573

150,

822

24,1

563,

209

811

3,97

66,

870

447

4037

225

30,2

0646

1,62

550

111,

002

2028

952

25,0

40

Pro

ject

ed:

2017

252,

650

152,

822

24,4

073,

250

872

4,06

56,

909

450

4138

223

30,2

4447

1,68

149

91,

014

2027

955

25,5

2720

1825

5,52

915

4,60

724

,725

3,28

192

64,

138

6,94

245

242

3922

530

,285

491,

738

4910

1,02

420

2695

825

,993

2019

258,

347

156,

393

24,9

943,

302

976

4,20

06,

968

454

4340

227

30,3

2850

1,79

449

81,

035

2026

961

26,4

8120

2026

1,23

815

8,26

925

,242

3,31

41,

021

4,25

36,

990

454

4442

230

30,3

7252

1,85

049

101,

046

2025

964

26,9

9320

2126

3,98

416

0,01

125

,522

3,32

01,

061

4,30

27,

007

455

4543

233

30,4

1953

1,90

748

81,

057

2024

966

27,4

8320

2226

6,68

916

1,72

925

,784

3,32

41,

098

4,34

87,

020

455

4645

236

30,4

6754

1,97

248

101,

067

2023

969

27,9

7420

2326

9,42

216

3,41

726

,114

3,32

71,

131

4,39

27,

030

455

4646

241

30,5

1756

2,03

748

81,

078

2022

972

28,4

66

Det

ail m

ay n

ot a

dd to

tota

l/sub

tota

l bec

ause

of r

ound

ing.

Fig

ures

incl

ude

all r

etur

ns fi

led

from

all

filin

g m

edia

(pa

per,

ele

ctro

nic

and

mag

netic

tape

).T

able

exc

lude

s N

on-M

aste

r F

ile a

ccou

nts.

* I

nclu

des

arou

nd 2

mill

ion

mar

gina

l effe

cts

of T

ET

R o

n th

e ex

istin

g po

pula

tion,

but

exc

lude

s th

e ap

prox

imat

ely

800

thou

sand

For

m 1

040E

Z-T

.**

The

Indi

vidu

al r

etur

n vo

lum

e in

clud

es a

roun

d 15

mill

ion

mar

gina

l im

pact

of t

he 2

008

Eco

nom

ic S

timul

us P

acka

ge.

Col

umn

Def

initi

ons:

(1)

Sum

of (

2) th

roug

h (2

1).

(2)

For

ms

1040

, 104

0-A

, 104

0-E

Z, 1

040-

NR

, 104

0-N

R-E

Z, 1

040-

PR

, and

104

0-S

S; 1

040-

C in

199

1 an

d pr

ior

year

s; 1

040-

PC

in 1

992

thro

ugh

2000

. (3

) N

umbe

r of

For

m 1

040-

ES

vou

cher

s.

(7)

For

ms

1120

, 112

0-A

, 112

0-F

, 112

0-H

, 112

0-S

, 112

0-L,

112

0-P

C, 1

120-

SF

; For

ms

1120

-RIC

and

112

0-R

EIT

in 1

988

and

subs

eque

nt y

ears

; For

m 1

120-

SF

rep

lace

d F

orm

112

0-D

F in

199

4.

For

m 1

120-

PO

L in

200

1 an

d pr

ior

year

s; F

orm

112

0-F

SC

in 1

988-

2007

; For

m 1

120-

C w

as 9

90-C

prio

r to

200

6; F

orm

112

0-N

D fr

om 2

006.

(10)

Pro

ject

ions

ref

lect

pro

visi

ons

of th

e T

ax R

elie

f, U

nem

ploy

men

t Ins

uran

ce R

eaut

horiz

atio

n, a

nd J

ob C

reat

ion

Act

of 2

010.

(12)

For

ms

940,

940

-PR

, 941

, 941

-E, 9

41-P

R, 9

41-S

S, 9

43, 9

43-P

R, C

T-1

and

CT

-2; F

orm

940

-EZ

in 1

990

thro

ugh

2006

; For

m 9

45 in

199

5 an

d su

bseq

uent

yea

rs; F

orm

s 94

2 an

d 94

2-P

R in

199

5 an

d pr

ior;

For

m 9

44 fr

om 2

007.

(14)

For

ms

990,

990

-C, 9

90-P

F, 9

90-T

, 472

0, a

nd 5

227;

For

m 9

90-E

Z in

199

0 an

d su

bseq

uent

yea

rs; E

xclu

des

990-

C fr

om 2

006

whe

n it

chan

ges

to 1

120-

C; I

nclu

des

For

m 9

90-N

from

200

8 on

war

ds.

(15)

For

ms

8038

, 803

8-G

, 803

8-G

C, 8

038-

T, a

nd 8

328;

For

m 8

038-

CP

from

200

9; F

orm

s 80

38-B

, 803

8-T

C fr

om 2

010.

(16)

For

ms

1120

-PO

L, 8

871

and

8872

.(1

7) F

orm

s 11

-C, 7

20, 7

30, a

nd 2

290;

For

m 8

849

from

200

8.In

tern

al R

even

ue

Ser

vice

(19)

For

m 8

752

was

intr

oduc

ed in

199

1.S

tati

stic

s o

f In

com

e, S

ervi

cew

ide

Su

pp

ort

Sec

tio

n

(20)

For

ms

5500

and

550

0-E

Z; F

orm

550

0-C

and

For

m 5

500-

R in

198

8 an

d pr

ior

year

; For

m 5

500-

SF

from

201

0; IR

S a

nd th

e D

ept.

of L

abor

sha

re r

espo

nsib

ility

for

proc

essi

ng e

mpl

oyee

pla

n re

turn

s.20

16 P

ub

licat

ion

618

6

(21)

For

ms

1040

-X, 1

120-

X, 2

688,

486

8 an

d 70

04; F

orm

104

1-A

in

1992

and

prio

r ye

ars.

For

m 5

558,

886

8 in

200

2 an

d su

bseq

uent

yea

rs.

5

Tab

le 2

. T

ota

l Nu

mb

er o

f R

etu

rns

File

d b

y T

ype

for

Un

ited

Sta

tes

Act

ual

Est

imat

edT

ype

of

Ret

urn

2015

2016

2017

2018

2019

2020

2021

2022

2023

Gra

nd

To

tal

24

5,39

0,92

824

8,74

1,20

025

1,81

6,20

025

4,69

2,30

025

7,50

8,00

026

0,39

6,40

026

3,14

0,10

026

5,84

2,50

026

8,57

3,20

0

Pap

er G

ran

d T

ota

l81

,480

,541

80,3

80,4

0078

,229

,800

76,2

08,6

0074

,229

,300

72,4

25,9

0070

,853

,000

69,2

60,1

0067

,749

,000

E

lect

ron

ic G

ran

d T

ota

l16

3,91

0,38

716

8,36

0,80

017

3,58

6,30

017

8,48

3,60

018

3,27

8,70

018

7,97

0,50

019

2,28

7,10

019

6,58

2,40

020

0,82

4,20

0

To

tal P

rim

ary

Ret

urn

s22

0,88

7,67

322

3,70

1,10

022

6,28

9,10

022

8,69

9,00

023

1,02

7,30

023

3,40

3,50

023

5,65

7,50

023

7,86

8,70

024

0,10

7,70

0

Ind

ivid

ual

Inco

me

Tax

, To

tal

148,

649,

942

150,

822,

100

152,

822,

400

154,

606,

800

156,

393,

500

158,

268,

900

160,

011,

100

161,

729,

300

163,

417,

000

Fo

rms

1040

, 104

0-A

, an

d 1

040-

EZ

, To

tal

147,

777,

427

149,

943,

000

151,

934,

300

153,

708,

900

155,

485,

400

157,

350,

600

159,

082,

600

160,

790,

500

162,

467,

900

To

tal P

aper

Ind

ivid

ual

Ret

urn

s20

,037

,359

19,0

33,6

0017

,671

,900

16,2

34,5

0014

,932

,800

13,7

45,8

0012

,636

,200

11,5

98,7

0010

,621

,300

P

aper

Fo

rm 1

040

13,2

99,8

0313

,723

,200

12,8

08,0

0011

,736

,000

10,7

32,6

009,

809,

100

8,93

7,00

08,

121,

400

7,35

4,90

0

Pap

er F

orm

104

0-A

3,50

4,66

42,

899,

400

2,67

7,20

02,

482,

500

2,32

5,60

02,

187,

500

2,06

6,70

01,

956,

700

1,85

5,10

0

Pap

er F

orm

104

0-E

Z3,

232,

892

2,41

1,00

02,

186,

700

2,01

6,00

01,

874,

600

1,74

9,20

01,

632,

500

1,52

0,60

01,

411,

300

To

tal E

lect

ron

ic In

div

idu

al R

etu

rns

127,

740,

068

130,

909,

400

134,

262,

400

137,

474,

400

140,

552,

600

143,

604,

800

146,

446,

400

149,

191,

800

151,

846,

600

O

n-L

ine

Fili

ng

49,6

76,8

8752

,552

,700

55,2

28,3

0057

,779

,500

60,2

16,2

0062

,741

,700

64,9

82,0

0067

,238

,300

69,3

30,8

00

Pra

ctit

ion

er E

lect

ron

ic F

ilin

g78

,063

,181

78,3

56,7

0079

,034

,100

79,6

94,9

0080

,336

,400

80,8

63,1

0081

,464

,400

81,9

53,5

0082

,515

,800

Fo

rms

1040

-NR

/NR

-EZ

/C68

2,61

869

9,30

071

6,00

073

2,60

074

9,30

076

6,00

078

2,60

079

9,30

081

6,00

0 F

orm

s 10

40-P

R a

nd

104

0-S

S18

9,89

717

9,80

017

2,10

016

5,30

015

8,80

015

2,30

014

5,90

013

9,50

013

3,10

0

Ele

ctro

nic

Fo

rms

1040

PR

- an

d 1

040-

SS

40,3

8434

,300

30,3

0027

,600

25,7

0024

,500

23,7

0023

,200

22,8

00

Ind

ivid

ual

Est

imat

ed T

ax, F

orm

104

0-E

S, T

ota

l23

,982

,959

24,1

55,9

0024

,406

,600

24,7

25,0

0024

,993

,600

25,2

42,3

0025

,521

,800

25,7

83,7

0026

,114

,000

P

aper

Fo

rm 1

040-

ES

23,8

30,6

1523

,992

,300

24,2

32,7

0024

,540

,200

24,7

98,1

0025

,036

,600

25,3

06,0

0025

,557

,700

25,8

77,9

00

Ele

ctro

nic

(C

red

it C

ard

) F

orm

104

0-E

S15

2,34

416

3,50

017

4,00

018

4,80

019

5,40

020

5,60

021

5,80

022

6,00

023

6,00

0

Fid

uci

ary,

Fo

rm 1

041,

To

tal

3,17

4,92

93,

209,

400

3,24

9,70

03,

281,

500

3,30

2,10

03,

314,

000

3,32

0,20

03,

323,

700

3,32

6,80

0

Pap

er F

orm

104

169

8,40

763

6,00

058

2,20

053

7,40

049

7,40

046

0,90

042

7,20

039

6,10

036

7,40

0

Ele

ctro

nic

Fo

rm 1

041

2,47

6,52

22,

573,

400

2,66

7,50

02,

744,

100

2,80

4,70

02,

853,

100

2,89

3,00

02,

927,

600

2,95

9,40

0

Fid

uci

ary

Est

imat

ed T

ax, F

orm

104

1-E

S74

4,21

081

1,10

087

1,60

092

6,30

097

5,90

01,

020,

700

1,06

1,30

01,

098,

000

1,13

1,20

0

Par

tner

ship

, Fo

rms

1065

/106

5-B

, To

tal

3,86

2,69

13,

975,

900

4,06

5,50

04,

138,

300

4,19

9,70

04,

253,

400

4,30

2,10

04,

347,

800

4,39

1,80

0

Pap

er F

orm

s 10

65/1

065-

B75

8,31

267

6,60

060

5,70

054

4,00

049

0,50

044

3,90

040

3,50

036

8,30

033

7,80

0

Ele

ctro

nic

Fo

rms

1065

/106

5-B

3,10

4,37

93,

299,

300

3,45

9,80

03,

594,

300

3,70

9,20

03,

809,

500

3,89

8,60

03,

979,

500

4,05

4,00

0

Co

rpo

rati

on

Inco

me

Tax

, To

tal

6,

823,

385

6,86

9,80

06,

909,

000

6,94

1,40

06,

968,

200

6,99

0,00

07,

007,

100

7,02

0,20

07,

029,

800

T

ota

l Pap

er C

orp

ora

tio

n R

etu

rns

1,81

0,38

51,

630,

600

1,49

9,40

01,

403,

900

1,33

5,20

01,

286,

200

1,25

1,60

01,

221,

600

1,19

5,50

0

To

tal E

lect

ron

ic C

orp

ora

tio

n R

etu

rns

5,01

3,00

05,

239,

200

5,40

9,60

05,

537,

500

5,63

3,00

05,

703,

800

5,75

5,50

05,

798,

600

5,83

4,30

0 F

orm

112

01,

794,

158

1,76

1,40

01,

729,

300

1,69

7,70

01,

666,

700

1,63

6,30

01,

606,

400

1,57

7,10

01,

548,

300

E

lect

ron

ic F

orm

112

01,

252,

942

1,29

4,40

01,

322,

300

1,33

9,80

01,

349,

400

1,35

2,90

01,

351,

600

1,34

6,70

01,

338,

900

Fo

rm 1

120-

F44

,601

45,6

0046

,700

47,7

0048

,800

49,8

0050

,900

51,9

0053

,000

E

lect

ron

ic F

orm

112

0-F

19,8

6722

,400

24,7

0026

,700

28,5

0030

,100

31,6

0033

,000

34,3

00 F

orm

112

0-F

SC

8010

010

00

00

00

0 F

orm

112

0-H

247,

624

250,

200

252,

700

255,

000

257,

100

259,

100

261,

000

262,

800

264,

400

Fo

rm 1

120-

RIC

16,9

2917

,300

17,7

0018

,100

18,5

0018

,900

19,3

0019

,700

20,1

00 F

orm

112

0-S

, To

tal

4,68

8,68

34,

763,

000

4,82

9,50

04,

889,

100

4,94

2,50

04,

990,

400

5,03

3,20

05,

071,

600

5,10

6,10

0

Ele

ctro

nic

Fo

rm 1

120-

S3,

740,

191

3,92

2,40

04,

062,

600

4,17

1,00

04,

255,

100

4,32

0,80

04,

372,

300

4,41

8,90

04,

461,

100

Fo

rm 1

120-

L/N

D/P

C/R

EIT

/SF

, To

tal

22,2

6723

,100

23,9

0024

,700

25,5

0026

,400

27,2

0028

,000

28,8

00 F

orm

112

0-C

9,04

39,

100

9,10

09,

100

9,10

09,

100

9,10

09,

100

9,10

0

Sm

all C

orp

ora

tio

n E

lect

ion

, Fo

rm 2

553

442,

071

447,

100

450,

300

452,

300

453,

600

454,

400

454,

900

455,

300

455,

500

"RE

MIC

" In

com

e T

ax, F

orm

106

639

,051

40,0

0040

,900

41,8

0042

,700

43,7

0044

,600

45,5

0046

,400

Est

ate,

Fo

rms

706,

706

-GS

(D)/

GS

(T)/

NA

, To

tal

36,1

3037

,000

38,0

0039

,200

40,5

0041

,800

43,2

0044

,600

46,0

00G

ift,

Fo

rm 7

09

238,

324

225,

200

223,

400

224,

700

226,

800

229,

500

232,

800

236,

500

240,

600

Em

plo

ymen

t, T

ota

l

30,0

88,1

0830

,206

,100

30,2

44,0

0030

,284

,700

30,3

27,5

0030

,372

,300

30,4

19,2

0030

,467

,500

30,5

17,0

00

To

tal P

aper

Em

plo

ymen

t R

etu

rns

19,3

58,5

6019

,272

,400

18,8

12,5

0018

,357

,500

17,9

07,5

0017

,462

,900

17,0

24,4

0016

,592

,200

16,1

66,6

00

To

tal E

lect

ron

ic E

mp

loym

ent

Ret

urn

s 10

,729

,548

10,9

33,7

0011

,431

,500

11,9

27,2

0012

,420

,000

12,9

09,4

0013

,394

,800

13,8

75,3

0014

,350

,400

Fo

rms

940,

940

-EZ

an

d 9

40-P

R, T

ota

l5,

720,

621

5,80

8,80

05,

822,

900

5,83

7,10

05,

851,

200

5,86

5,20

05,

879,

400

5,89

3,50

05,

907,

600

P

aper

Fo

rms

940

, 940

-EZ

an

d 9

40-P

R3,

708,

065

3,68

1,40

03,

585,

100

3,48

9,70

03,

395,

000

3,30

1,00

03,

208,

000

3,11

5,90

03,

024,

900

F

orm

940

E-F

ile/O

n-L

ine/

XM

L2,

012,

556

2,12

7,40

02,

237,

800

2,34

7,40

02,

456,

200

2,56

4,20

02,

671,

400

2,77

7,60

02,

882,

700

Fo

rms

941,

941

-PR

/SS

, To

tal

23,9

83,1

2924

,030

,200

24,0

77,2

0024

,124

,200

24,1

71,2

0024

,218

,200

24,2

65,3

0024

,312

,300

24,3

59,3

00

Pap

er F

orm

s 94

1, 9

41-P

R/S

S/E

15,2

83,0

0115

,243

,300

14,9

03,9

0014

,565

,700

14,2

29,5

0013

,895

,800

13,5

65,4

0013

,238

,700

12,9

16,3

00

Fo

rm 9

41 E

-File

/On

-Lin

e/X

ML

8,70

0,12

88,

786,

900

9,17

3,30

09,

558,

500

9,94

1,70

010

,322

,400

10,6

99,9

0011

,073

,600

11,4

43,0

00 F

orm

s 94

3, 9

43-P

R a

nd

943

-SS

, To

tal

195,

422

194,

500

189,

500

184,

600

179,

700

175,

100

170,

600

166,

200

161,

900

P

aper

Fo

rms

943,

943

-PR

an

d 9

43-S

S

193,

590

189,

700

183,

900

178,

300

172,

800

167,

600

162,

500

157,

600

152,

800

E

lect

ron

ic F

orm

s 94

3, 9

43-P

R a

nd

943

-SS

1,

832

4,80

05,

600

6,30

06,

900

7,50

08,

100

8,60

09,

100

Fo

rms

944,

944

-PR

an

d 9

44-S

S, T

ota

l11

5,55

810

0,30

085

,800

73,6

0063

,300

54,5

0047

,100

40,9

0035

,600

P

aper

Fo

rms

944,

944

-PR

an

d 9

44-S

S

101,

891

87,3

0072

,800

60,5

0050

,200

41,4

0034

,000

27,8

0022

,500

E

lect

ron

ic F

orm

944

13,6

6713

,000

13,0

0013

,100

13,1

0013

,100

13,1

0013

,100

13,1

00 F

orm

945

71,6

1370

,500

66,8

0063

,400

60,4

0057

,600

55,1

0052

,900

50,9

00 F

orm

CT

-1

1,

765

1,80

01,

800

1,80

01,

700

1,70

01,

700

1,70

01,

700

No

tes:

Inte

rnal

Rev

enu

e S

ervi

ceT

able

do

es n

ot

con

tain

No

n-M

aste

r F

ile c

ou

nts

.S

tati

stic

s o

f In

com

e, S

ervi

cew

ide

Su

pp

ort

Sec

tio

nS

ee T

able

No

tes

pag

e fo

r d

efin

itio

ns

of

"Typ

e o

f R

etu

rn."

2016

Pu

blic

atio

n 6

186

Det

ail m

ay n

ot

add

to

su

bto

tal/t

ota

l du

e to

ro

un

din

g.

Tab

le c

on

tin

ues

on

th

e n

ext

pag

e.

6

Pro

ject

ed

Tab

le 2

(co

nti

nu

ed).

To

tal N

um

ber

of

Ret

urn

s F

iled

by

Typ

e fo

r U

nit

ed S

tate

s

Act

ual

Est

imat

edT

ype

of

Ret

urn

2015

2016

2017

2018

2019

2020

2021

2022

2023

Wit

hh

old

ing

Tax

fo

r F

ore

ign

Per

son

s, F

orm

104

244

,464

45,9

0047

,300

48,7

0050

,200

51,6

0053

,000

54,4

0055

,800

Exe

mp

t O

rgan

izat

ion

s, T

ota

l

1,

541,

473

1,62

5,00

01,

680,

600

1,73

7,90

01,

793,

800

1,85

0,40

01,

906,

900

1,97

1,50

02,

036,

500

T

ota

l Pap

er E

xem

pt

Org

aniz

atio

ns

Ret

urn

s58

7,61

557

6,30

056

3,50

055

5,10

054

9,80

054

7,30

054

7,70

054

4,80

054

5,60

0

To

tal E

lect

ron

ic E

xem

pt

Org

aniz

atio

ns

Ret

urn

s95

3,85

81,

048,

700

1,11

7,10

01,

182,

800

1,24

4,00

01,

303,

100

1,35

9,20

01,

426,

700

1,49

0,90

0 F

orm

990

, To

tal

311,

334

316,

300

316,

300

316,

300

316,

300

316,

300

316,

300

316,

300

316,

300

E

lect

ron

ic F

orm

990

213,

008

229,

800

243,

100

253,

300

261,

100

266,

900

270,

800

277,

600

281,

500

Fo

rm 9

90-E

Z, T

ota

l25

1,19

425

5,50

026

3,00

027

1,10

027

9,20

028

7,30

029

5,50

030

3,60

031

1,80

0

Ele

ctro

nic

Fo

rm 9

90-E

Z11

4,79

712

4,60

013

3,30

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Table 3. Total Number of Returns Filed by Type for Andover IRS Campus

Actual Estimated

Type of Return 2015 2016 2017 2018 2019 2020 2021 2022 2023Grand Total 32,089,268 32,858,000 33,732,900 34,532,700 35,348,000 36,153,100 36,867,100 37,571,500 38,272,700

Total Primary Returns 30,156,836 30,889,700 31,639,700 32,330,000 32,998,600 33,659,900 34,252,900 34,815,100 35,355,800

Individual, Total 30,156,836 30,889,700 31,639,700 32,330,000 32,998,600 33,659,900 34,252,900 34,815,100 35,355,800 Forms 1040, 1040-A, and 1040-EZ 30,156,836 30,889,700 31,639,700 32,330,000 32,998,600 33,659,900 34,252,900 34,815,100 35,355,800 Total Paper Individual Returns 0 0 0 0 0 0 0 0 0 Paper Form 1040 0 0 0 0 0 0 0 0 0 Paper Form 1040-A 0 0 0 0 0 0 0 0 0 Paper Form 1040-EZ 0 0 0 0 0 0 0 0 0 Total Electronic Individual Returns 30,156,836 30,889,700 31,639,700 32,330,000 32,998,600 33,659,900 34,252,900 34,815,100 35,355,800 On Line Filing 11,001,200 11,608,300 12,151,500 12,644,500 13,150,500 13,673,300 14,114,200 14,521,900 14,893,400 Practitioner Electronic Filing 19,155,636 19,281,400 19,488,200 19,685,500 19,848,100 19,986,600 20,138,700 20,293,200 20,462,400 Forms 1040-NR/NR-EZ/C 0 0 0 0 0 0 0 0 0 Forms 1040-PR and 1040-SS 0 0 0 0 0 0 0 0 0 Electronic Forms 1040-PR and 1040-SS 0 0 0 0 0 0 0 0 0

Individual Estimated Tax, Form 1040-ES, Total 0 0 0 0 0 0 0 0 0 Paper Form 1040-ES 0 0 0 0 0 0 0 0 0 Electronic (Credit Card) Form 1040-ES 0 0 0 0 0 0 0 0 0

Fiduciary, Form 1041, Total 0 0 0 0 0 0 0 0 0 Paper Form 1041 0 0 0 0 0 0 0 0 0 Electronic Form 1041 0 0 0 0 0 0 0 0 0

Fiduciary Estimated Tax, Form 1041-ES 0 0 0 0 0 0 0 0 0

Partnership, Forms 1065/1065-B, Total 0 0 0 0 0 0 0 0 0 Paper Forms 1065/1065-B 0 0 0 0 0 0 0 0 0 Electronic Forms 1065/1065-B 0 0 0 0 0 0 0 0 0

Corporation, Total 0 0 0 0 0 0 0 0 0 Total Paper Corporation Returns 0 0 0 0 0 0 0 0 0 Total Electronic Corporation Returns 0 0 0 0 0 0 0 0 0 Form 1120 0 0 0 0 0 0 0 0 0 Electronic Form 1120 0 0 0 0 0 0 0 0 0 Form 1120-F 0 0 0 0 0 0 0 0 0 Electronic Form 1120-F 0 0 0 0 0 0 0 0 0 Form 1120-FSC 0 0 0 0 0 0 0 0 0 Form 1120-H 0 0 0 0 0 0 0 0 0 Form 1120-RIC 0 0 0 0 0 0 0 0 0 Form 1120-S, Total 0 0 0 0 0 0 0 0 0 Electronic 1120-S 0 0 0 0 0 0 0 0 0 Forms 1120-L/ND/PC/REIT/SF, Total 0 0 0 0 0 0 0 0 0 Form 1120-C 0 0 0 0 0 0 0 0 0

Small Corporation Election, Form 2553 0 0 0 0 0 0 0 0 0

"REMIC" Income Tax, Form 1066 0 0 0 0 0 0 0 0 0

Estate, Forms 706, 706-GS(D)/GS(T)/NA, Total 0 0 0 0 0 0 0 0 0Gift, Form 709 0 0 0 0 0 0 0 0 0

Employment, Total 0 0 0 0 0 0 0 0 0 Total Paper Employment Returns 0 0 0 0 0 0 0 0 0 Total Electronic Employment Returns 0 0 0 0 0 0 0 0 0 Forms 940, 940-EZ and 940-PR, Total 0 0 0 0 0 0 0 0 0 Paper Forms 940, 940-EZ and 940-PR 0 0 0 0 0 0 0 0 0 Form 940 E-File/On-Line/XML 0 0 0 0 0 0 0 0 0 Forms 941, 941-PR/SS/E, Total 0 0 0 0 0 0 0 0 0 Paper Forms 941, 941-PR/SS 0 0 0 0 0 0 0 0 0 Form 941 E-File/On-Line/XML 0 0 0 0 0 0 0 0 0 Forms 943, 943-PR and 943-SS 0 0 0 0 0 0 0 0 0 Paper Forms 943, 943-PR and 943-SS 0 0 0 0 0 0 0 0 0 Electronic Forms 943, 943-PR and 943-SS 0 0 0 0 0 0 0 0 0 Forms 944, 944-PR and 944-SS, Total 0 0 0 0 0 0 0 0 0 Paper Forms 944, 944-PR and 944-SS 0 0 0 0 0 0 0 0 0 Electronic Form 944 0 0 0 0 0 0 0 0 0 Form 945 0 0 0 0 0 0 0 0 0 Form CT-1 0 0 0 0 0 0 0 0 0

Withholding Tax for Foreign Persons, Form 1042 0 0 0 0 0 0 0 0 0

Exempt Organizations, Total 0 0 0 0 0 0 0 0 0

Government Entities/Bonds, Total 0 0 0 0 0 0 0 0 0

Political Organizations, Total 0 0 0 0 0 0 0 0 0

Excise, Total 0 0 0 0 0 0 0 0 0

Excise Taxes re Employee Plans, Form 5330 0 0 0 0 0 0 0 0 0

Payment or Refund Under Sec.7519, Form 8752 0 0 0 0 0 0 0 0 0

Supplemental Documents, Total 1,932,432 1,968,300 2,093,200 2,202,700 2,349,400 2,493,200 2,614,200 2,756,400 2,916,900 Form 1040-X 0 0 0 0 0 0 0 0 0 Form 4868, Total 1,932,432 1,968,300 2,093,200 2,202,700 2,349,400 2,493,200 2,614,200 2,756,400 2,916,900 Paper Form 4868 0 0 0 0 0 0 0 0 0 Electronic Form 4868 1,932,432 1,968,300 2,093,200 2,202,700 2,349,400 2,493,200 2,614,200 2,756,400 2,916,900 Credit Card 0 0 0 0 0 0 0 0 0 E-File 1,932,432 1,968,300 2,093,200 2,202,700 2,349,400 2,493,200 2,614,200 2,756,400 2,916,900 Form 1120-X 0 0 0 0 0 0 0 0 0 Form 5558 0 0 0 0 0 0 0 0 0 Form 7004 0 0 0 0 0 0 0 0 0 Electronic Form 7004 0 0 0 0 0 0 0 0 0 Form 8868 0 0 0 0 0 0 0 0 0 Electronic Form 8868 0 0 0 0 0 0 0 0 0Notes: Table does not contain Non-Master File counts. See also "Table Notes" page. Detail may not add to total due to rounding. Internal Revenue Service

Statistics of Income, Servicewide Support Section2016 Publication 6186

Projected

8

Table 4. Total Number of Returns Filed by Type for Austin IRS Campus

Actual Estimated



Individual, Total 28,800,816 29,331,100 29,733,000 30,105,100 30,472,100 30,858,500 31,206,400 31,559,100 31,593,700 Forms 1040, 1040-A, and 1040-EZ 27,928,301 28,452,000 28,844,900 29,207,200 29,564,000 29,940,200 30,277,900 30,620,300 30,644,600 Total Paper Individual Returns 4,282,282 4,214,200 3,986,900 3,725,400 3,485,000 3,263,600 3,056,400 2,862,500 2,367,500 Paper Form 1040 2,982,130 3,160,800 2,996,400 2,798,900 2,610,800 2,435,500 2,269,800 2,114,400 1,673,600 Paper Form 1040-A 745,452 631,500 603,400 567,300 538,000 512,300 489,900 469,400 438,300 Paper Form 1040-EZ 554,700 421,900 387,100 359,300 336,200 315,800 296,800 278,600 255,600 Total Electronic Individual Returns 23,646,019 24,237,800 24,858,000 25,481,800 26,079,000 26,676,600 27,221,500 27,757,800 28,277,100 On Line Filing 9,794,105 10,352,700 10,865,400 11,383,700 11,860,100 12,350,200 12,772,000 13,225,100 13,645,900 Practitioner Electronic Filing 13,851,914 13,885,100 13,992,600 14,098,100 14,218,900 14,326,400 14,449,500 14,532,700 14,631,200 Forms 1040-NR/NR-EZ/C 682,618 699,300 716,000 732,600 749,300 766,000 782,600 799,300 816,000 Forms 1040-PR and 1040-SS 189,897 179,800 172,100 165,300 158,800 152,300 145,900 139,500 133,100 Electronic Forms 1040-PR and 1040-SS 40,384 34,300 30,300 27,600 25,700 24,500 23,700 23,200 22,800

Individual Estimated Tax, Form 1040-ES, Total 3,423,089 3,443,800 3,478,400 3,617,900 3,655,300 3,689,900 3,729,100 3,765,700 3,617,300 Paper Form 1040-ES 3,423,089 3,443,800 3,478,400 3,617,900 3,655,300 3,689,900 3,729,100 3,765,700 3,617,300 Electronic (Credit Card) Form 1040-ES 0 0 0 0 0 0 0 0 0


Fiduciary Estimated Tax, Form 1041-ES 2,259 0 0 0 0 0 0 0 0











Excise, Total 0 0 0 0 0 0 0 0 0



Supplemental Documents, Total 3,201,086 3,315,500 3,469,200 3,592,500 3,652,200 3,715,000 3,777,300 3,834,200 3,664,600 Form 1040-X 812,155 800,100 836,300 840,900 836,000 837,100 833,100 829,400 701,600 Form 4868, Total 2,388,931 2,515,400 2,632,900 2,751,600 2,816,200 2,877,900 2,944,200 3,004,800 2,962,900 Paper Form 4868 883,157 1,004,400 1,026,700 1,059,000 1,009,700 958,700 931,100 879,000 713,400 Electronic Form 4868 1,505,773 1,511,000 1,606,300 1,692,600 1,806,500 1,919,200 2,013,100 2,125,800 2,249,500 Credit Card 0 0 0 0 0 0 0 0 0 E-File 1,505,773 1,511,000 1,606,300 1,692,600 1,806,500 1,919,200 2,013,100 2,125,800 2,249,500 Form 1120-X 0 0 0 0 0 0 0 0 0 Form 5558 0 0 0 0 0 0 0 0 0 Form 7004 0 0 0 0 0 0 0 0 0 Electronic Form 7004 0 0 0 0 0 0 0 0 0 Form 8868 0 0 0 0 0 0 0 0 0 Electronic Form 8868 0 0 0 0 0 0 0 0 0Notes: Table does not contain Non-Master File counts. See also "Table Notes" page. Detail may not add to total due to rounding. Internal Revenue Service


Projected

9

Table 5. Total Number of Returns Filed by Type for Cincinnati IRS Campus

Actual Estimated

Type of Return 2015 2016 2017 2018 2019 2020 2021 2022 2023Grand Total 25,769,265 25,749,800 25,839,500 20,315,400 11,507,500 0 0 0 0

Total Primary Returns 24,907,340 24,953,700 25,095,000 19,759,800 11,210,400 0 0 0 0

Individual, Total 0 0 0 0 0 0 0 0 0 Forms 1040, 1040-A, and 1040-EZ 0 0 0 0 0 0 0 0 0 Total Paper Individual Returns 0 0 0 0 0 0 0 0 0 Paper Form 1040 0 0 0 0 0 0 0 0 0 Paper Form 1040-A 0 0 0 0 0 0 0 0 0 Paper Form 1040-EZ 0 0 0 0 0 0 0 0 0 Total Electronic Individual Returns 0 0 0 0 0 0 0 0 0 On Line Filing 0 0 0 0 0 0 0 0 0 Practitioner Electronic Filing 0 0 0 0 0 0 0 0 0 Forms 1040-NR/NR-EZ/C 0 0 0 0 0 0 0 0 0 Forms 1040-PR and 1040-SS 0 0 0 0 0 0 0 0 0 Electronic Forms 1040-PR and 1040-SS 0 0 0 0 0 0 0 0 0

Individual Estimated Tax, Form 1040-ES, Total 423,809 423,900 424,000 0 0 0 0 0 0 Paper Form 1040-ES 423,809 423,900 424,000 0 0 0 0 0 0 Electronic (Credit Card) Form 1040-ES 0 0 0 0 0 0 0 0 0

Fiduciary, Form 1041, Total 419,451 382,600 350,100 286,200 180,600 0 0 0 0 Paper Form 1041 419,451 382,600 350,100 286,200 180,600 0 0 0 0 Electronic Form 1041 0 0 0 0 0 0 0 0 0

Fiduciary Estimated Tax, Form 1041-ES 744,210 811,100 871,600 607,500 505,400 0 0 0 0

Partnership, Forms 1065/1065-B, Total 346,449 310,200 274,600 202,100 128,800 0 0 0 0 Paper Forms 1065/1065-B 346,449 310,200 274,600 202,100 128,800 0 0 0 0 Electronic Forms 1065/1065-B 0 0 0 0 0 0 0 0 0

Corporation, Total 936,959 836,300 766,300 782,900 477,700 0 0 0 0 Total Paper Corporation Returns 936,959 836,300 766,300 782,900 477,700 0 0 0 0 Total Electronic Corporation Returns 0 0 0 0 0 0 0 0 0 Form 1120 266,672 231,700 204,800 199,600 121,800 0 0 0 0 Electronic Form 1120 0 0 0 0 0 0 0 0 0 Form 1120-F 0 0 0 0 0 0 0 0 0 Electronic Form 1120-F 0 0 0 0 0 0 0 0 0 Form 1120-FSC 0 0 0 0 0 0 0 0 0 Form 1120-H 110,762 111,900 113,000 131,400 81,300 0 0 0 0 Form 1120-RIC 2,946 3,000 3,100 14,000 6,700 0 0 0 0 Form 1120-S, Total 554,621 487,700 443,300 437,200 267,300 0 0 0 0 Electronic 1120-S 0 0 0 0 0 0 0 0 0 Forms 1120-L/ND/PC/REIT/SF, Total 1,958 2,000 2,100 600 600 0 0 0 0 Form 1120-C 0 0 0 0 0 0 0 0 0

Small Corporation Election, Form 2553 202,302 252,700 252,400 251,700 161,600 0 0 0 0


Estate, Forms 706, 706-GS(D)/GS(T)/NA, Total 36,130 37,000 38,000 27,700 22,800 0 0 0 0Gift, Form 709 238,324 225,200 223,400 159,200 129,700 0 0 0 0

Employment, Total 20,547,164 20,654,400 20,863,000 16,703,900 9,133,800 0 0 0 0 Total Paper Employment Returns 9,817,616 9,720,700 9,431,500 9,778,500 4,880,200 0 0 0 0 Total Electronic Employment Returns 10,729,548 10,933,700 11,431,500 6,925,400 4,253,500 0 0 0 0 Forms 940, 940-EZ and 940-PR, Total 3,964,636 4,043,300 4,089,100 3,209,700 1,774,100 0 0 0 0 Paper Forms 940, 940-EZ and 940-PR 1,952,080 1,915,900 1,851,300 1,835,200 920,500 0 0 0 0 Form 940 E-File/On-Line/XML 2,012,556 2,127,400 2,237,800 1,374,500 853,600 0 0 0 0 Forms 941, 941-PR/SS/E, Total 16,430,028 16,466,800 16,639,800 13,360,800 7,294,500 0 0 0 0 Paper Forms 941, 941-PR/SS 7,729,900 7,679,900 7,466,500 7,820,900 3,901,400 0 0 0 0 Form 941 E-File/On-Line/XML 8,700,128 8,786,900 9,173,300 5,539,900 3,393,100 0 0 0 0 Forms 943, 943-PR and 943-SS 58,540 58,200 56,800 59,200 28,500 0 0 0 0 Paper Forms 943, 943-PR and 943-SS 56,708 53,400 51,200 56,500 26,400 0 0 0 0 Electronic Forms 943, 943-PR and 943-SS 1,832 4,800 5,600 2,700 2,100 0 0 0 0 Forms 944, 944-PR and 944-SS, Total 54,902 47,600 40,700 36,800 16,600 0 0 0 0 Paper Forms 944, 944-PR and 944-SS 41,235 34,600 27,700 29,700 12,700 0 0 0 0 Electronic Form 944 13,667 13,000 13,000 7,100 3,900 0 0 0 0 Form 945 37,293 36,700 34,800 35,600 20,000 0 0 0 0 Form CT-1 1,765 1,800 1,800 1,800 0 0 0 0 0





Excise, Total 993,611 1,002,000 1,013,900 726,500 461,500 0 0 0 0


Payment or Refund Under Sec.7519, Form 8752 18,931 18,300 17,700 12,200 8,400 0 0 0 0

Supplemental Documents, Total 861,925 796,100 744,500 555,600 297,100 0 0 0 0 Form 1040-X 0 0 0 0 0 0 0 0 0 Form 4868, Total 0 0 0 0 0 0 0 0 0 Paper Form 4868 0 0 0 0 0 0 0 0 0 Electronic Form 4868 0 0 0 0 0 0 0 0 0 Credit Card 0 0 0 0 0 0 0 0 0 E-File 0 0 0 0 0 0 0 0 0 Form 1120-X 328 400 400 0 0 0 0 0 0 Form 5558 0 0 0 0 0 0 0 0 0 Form 7004 861,597 795,700 744,100 555,600 297,100 0 0 0 0 Electronic Form 7004 0 0 0 0 0 0 0 0 0 Form 8868 0 0 0 0 0 0 0 0 0 Electronic Form 8868 0 0 0 0 0 0 0 0 0Notes: Table does not contain Non-Master File counts. See also "Table Notes" page. Detail may not add to total due to rounding. Internal Revenue Service


Projected

10

Table 6. Total Number of Returns Filed by Type for Fresno IRS Campus

Actual Estimated



Individual, Total 34,589,577 34,729,900 34,949,200 35,028,200 35,133,400 34,099,200 33,210,100 30,743,800 31,356,500 Forms 1040, 1040-A, and 1040-EZ 34,589,577 34,729,900 34,949,200 35,028,200 35,133,400 34,099,200 33,210,100 30,743,800 31,356,500 Total Paper Individual Returns 8,589,206 8,058,600 7,551,700 6,923,100 6,349,500 4,626,300 3,097,400 0 0 Paper Form 1040 5,523,046 5,659,700 5,309,100 4,840,200 4,398,600 3,217,900 2,149,200 0 0 Paper Form 1040-A 1,540,794 1,257,100 1,165,300 1,074,900 1,002,400 731,600 499,000 0 0 Paper Form 1040-EZ 1,525,366 1,141,800 1,077,300 1,008,100 948,500 676,800 449,200 0 0 Total Electronic Individual Returns 26,000,371 26,671,300 27,397,500 28,105,100 28,783,900 29,472,900 30,112,700 30,743,800 31,356,500 On Line Filing 9,529,683 10,108,500 10,680,800 11,229,100 11,756,300 12,315,500 12,824,300 13,357,300 13,858,700 Practitioner Electronic Filing 16,470,688 16,562,800 16,716,700 16,876,000 17,027,600 17,157,400 17,288,400 17,386,500 17,497,800 Forms 1040-NR/NR-EZ/C 0 0 0 0 0 0 0 0 0 Forms 1040-PR and 1040-SS 0 0 0 0 0 0 0 0 0 Electronic Forms 1040-PR and 1040-SS 0 0 0 0 0 0 0 0 0

Individual Estimated Tax, Form 1040-ES, Total 11,101,470 11,177,900 11,292,300 11,646,600 11,769,400 9,599,000 6,755,100 0 0 Paper Form 1040-ES 11,101,470 11,177,900 11,292,300 11,646,600 11,769,400 9,599,000 6,755,100 0 0 Electronic (Credit Card) Form 1040-ES 0 0 0 0 0 0 0 0 0













Excise, Total 0 0 0 0 0 0 0 0 0



Supplemental Documents, Total 5,356,489 5,397,500 5,403,400 5,509,100 5,493,900 4,852,500 4,203,600 2,345,500 2,483,100 Form 1040-X 1,618,233 1,595,800 1,620,800 1,662,200 1,652,600 1,371,300 1,036,400 0 0 Form 4868, Total 3,738,256 3,801,700 3,782,600 3,846,900 3,841,300 3,481,200 3,167,200 2,345,500 2,483,100 Paper Form 4868 2,055,870 2,142,200 2,007,200 1,968,000 1,839,600 1,359,000 943,600 0 0 Electronic Form 4868 1,682,385 1,659,500 1,775,300 1,878,800 2,001,700 2,122,100 2,223,600 2,345,500 2,483,100 Credit Card 0 0 0 0 0 0 0 0 0 E-File 1,682,385 1,659,500 1,775,300 1,878,800 2,001,700 2,122,100 2,223,600 2,345,500 2,483,100 Form 1120-X 0 0 0 0 0 0 0 0 0 Form 5558 0 0 0 0 0 0 0 0 0 Form 7004 0 0 0 0 0 0 0 0 0 Electronic Form 7004 0 0 0 0 0 0 0 0 0 Form 8868 0 0 0 0 0 0 0 0 0 Electronic Form 8868 0 0 0 0 0 0 0 0 0Notes: Table does not contain Non-Master File counts. See also "Table Notes" page. Detail may not add to total due to rounding. Internal Revenue Service


Projected

11

Table 7. Total Number of Returns Filed by Type for Kansas City IRS Campus

Actual Estimated



Individual, Total 33,281,020 33,386,300 33,350,000 33,370,000 33,418,600 34,724,700 35,848,700 37,134,200 37,239,800 Forms 1040, 1040-A, and 1040-EZ 33,281,020 33,386,300 33,350,000 33,370,000 33,418,600 34,724,700 35,848,700 37,134,200 37,239,800 Total Paper Individual Returns 7,165,871 6,760,900 6,133,400 5,585,800 5,098,100 5,855,600 6,482,300 7,284,400 6,925,000 Paper Form 1040 4,794,627 4,902,700 4,502,600 4,096,700 3,723,000 4,155,400 4,517,800 4,997,100 4,766,200 Paper Form 1040-A 1,218,418 1,010,900 908,500 840,100 785,000 943,300 1,077,700 1,251,100 1,194,800 Paper Form 1040-EZ 1,152,826 847,300 722,300 648,900 590,100 756,900 886,700 1,036,200 964,000 Total Electronic Individual Returns 26,115,149 26,625,400 27,216,600 27,784,200 28,320,500 28,869,100 29,366,400 29,849,800 30,314,800 On Line Filing 10,460,234 10,991,900 11,500,800 11,982,700 12,425,800 12,893,600 13,298,100 13,707,900 14,083,800 Practitioner Electronic Filing 15,654,915 15,633,500 15,715,800 15,801,500 15,894,700 15,975,500 16,068,300 16,141,900 16,231,000 Forms 1040-NR/NR-EZ/C 0 0 0 0 0 0 0 0 0 Forms 1040-PR and 1040-SS 0 0 0 0 0 0 0 0 0 Electronic Forms 1040-PR and 1040-SS 0 0 0 0 0 0 0 0 0

Individual Estimated Tax, Form 1040-ES, Total 8,882,247 8,946,700 9,038,100 9,275,800 9,373,500 11,747,700 14,821,800 18,512,000 18,939,800 Paper Form 1040-ES 8,882,247 8,946,700 9,038,100 9,275,800 9,373,500 11,747,700 14,821,800 18,512,000 18,939,800 Electronic (Credit Card) Form 1040-ES 0 0 0 0 0 0 0 0 0

Fiduciary, Form 1041, Total 0 0 0 0 88,800 87,100 84,900 82,500 80,200 Paper Form 1041 0 0 0 0 88,800 87,100 84,900 82,500 80,200 Electronic Form 1041 0 0 0 0 0 0 0 0 0


Partnership, Forms 1065/1065-B, Total 0 0 0 73,900 84,000 76,000 69,100 63,100 57,800 Paper Forms 1065/1065-B 0 0 0 73,900 84,000 76,000 69,100 63,100 57,800 Electronic Forms 1065/1065-B 0 0 0 0 0 0 0 0 0

Corporation, Total 0 0 0 20,500 20,800 137,100 131,200 126,500 122,700 Total Paper Corporation Returns 0 0 0 20,500 20,800 137,100 131,200 126,500 122,700 Total Electronic Corporation Returns 0 0 0 0 0 0 0 0 0 Form 1120 0 0 0 0 0 29,900 25,500 21,900 19,100 Electronic Form 1120 0 0 0 0 0 0 0 0 0 Form 1120-F 0 0 0 0 0 0 0 0 0 Electronic Form 1120-F 0 0 0 0 0 0 0 0 0 Form 1120-FSC 0 0 0 0 0 0 0 0 0 Form 1120-H 0 0 0 20,500 20,800 21,000 21,300 21,600 21,800 Form 1120-RIC 0 0 0 0 0 0 0 0 0 Form 1120-S, Total 0 0 0 0 0 86,100 84,400 83,000 81,800 Electronic 1120-S 0 0 0 0 0 0 0 0 0 Forms 1120-L/ND/PC/REIT/SF, Total 0 0 0 0 0 0 0 0 0 Form 1120-C 0 0 0 0 0 0 0 0 0

Small Corporation Election, Form 2553 0 0 0 0 0 87,500 88,300 89,300 90,200



Employment, Total 0 0 0 0 0 4,620,800 4,609,200 4,599,100 4,589,900 Total Paper Employment Returns 0 0 0 0 0 2,056,200 1,951,300 1,848,100 1,746,300 Total Electronic Employment Returns 0 0 0 0 0 2,564,600 2,657,900 2,751,000 2,843,500 Forms 940, 940-EZ and 940-PR, Total 0 0 0 0 0 936,800 936,700 936,600 936,600 Paper Forms 940, 940-EZ and 940-PR 0 0 0 0 0 401,500 378,300 355,100 331,900 Form 940 E-File/On-Line/XML 0 0 0 0 0 535,300 558,400 581,500 604,700 Forms 941, 941-PR/SS/E, Total 0 0 0 0 0 3,684,000 3,672,600 3,662,500 3,653,300 Paper Forms 941, 941-PR/SS 0 0 0 0 0 1,654,600 1,573,000 1,493,100 1,414,400 Form 941 E-File/On-Line/XML 0 0 0 0 0 2,029,300 2,099,500 2,169,400 2,238,800 Forms 943, 943-PR and 943-SS 0 0 0 0 0 0 0 0 0 Paper Forms 943, 943-PR and 943-SS 0 0 0 0 0 0 0 0 0 Electronic Forms 943, 943-PR and 943-SS 0 0 0 0 0 0 0 0 0 Forms 944, 944-PR and 944-SS, Total 0 0 0 0 0 0 0 0 0 Paper Forms 944, 944-PR and 944-SS 0 0 0 0 0 0 0 0 0 Electronic Form 944 0 0 0 0 0 0 0 0 0 Form 945 0 0 0 0 0 0 0 0 0 Form CT-1 0 0 0 0 0 0 0 0 0





Excise, Total 0 0 0 0 0 0 0 0 0



Supplemental Documents, Total 4,925,846 5,046,900 4,962,000 5,054,300 5,095,200 5,738,100 6,409,800 7,200,800 7,301,400 Form 1040-X 1,391,052 1,420,800 1,325,900 1,235,100 1,227,900 1,512,800 1,833,900 2,243,400 2,358,200 Form 4868, Total 3,534,794 3,626,100 3,636,100 3,581,700 3,589,200 3,953,700 4,308,100 4,691,200 4,677,100 Paper Form 4868 1,739,345 1,820,600 1,729,800 1,587,800 1,477,000 1,720,100 1,974,900 2,236,900 2,086,700 Electronic Form 4868 1,795,449 1,805,500 1,906,300 1,993,900 2,112,200 2,233,600 2,333,200 2,454,300 2,590,400 Credit Card 0 0 0 0 0 0 0 0 0 E-File 1,795,449 1,805,500 1,906,300 1,993,900 2,112,200 2,233,600 2,333,200 2,454,300 2,590,400 Form 1120-X 0 0 0 0 0 0 0 0 0 Form 5558 0 0 0 0 0 0 0 0 0 Form 7004 0 0 0 237,600 278,100 271,500 267,700 266,100 266,100 Electronic Form 7004 0 0 0 0 0 0 0 0 0 Form 8868 0 0 0 0 0 0 0 0 0 Electronic Form 8868 0 0 0 0 0 0 0 0 0Notes: Table does not contain Non-Master File counts. See also "Table Notes" page. Detail may not add to total due to rounding. Internal Revenue Service


Projected

12

Table 8. Total Number of Returns by Type for Ogden IRS Campus

Actual Estimated



Individual, Total 0 0 0 0 0 0 0 1,451,600 1,328,600 Forms 1040, 1040-A, and 1040-EZ 0 0 0 0 0 0 0 1,451,600 1,328,600 Total Paper Individual Returns 0 0 0 0 0 0 0 1,451,600 1,328,600 Paper Form 1040 0 0 0 0 0 0 0 1,009,600 914,900 Paper Form 1040-A 0 0 0 0 0 0 0 235,900 221,800 Paper Form 1040-EZ 0 0 0 0 0 0 0 206,000 191,900 Total Electronic Individual Returns 0 0 0 0 0 0 0 0 0 On Line Filing 0 0 0 0 0 0 0 0 0 Practitioner Electronic Filing 0 0 0 0 0 0 0 0 0 Forms 1040-NR/NR-EZ/C 0 0 0 0 0 0 0 0 0 Forms 1040-PR and 1040-SS 0 0 0 0 0 0 0 0 0 Electronic Forms 1040-PR and 1040-SS 0 0 0 0 0 0 0 0 0

Individual Estimated Tax, Form 1040-ES, Total 152,344 163,500 174,000 184,800 195,400 205,600 215,800 3,506,100 3,556,900 Paper Form 1040-ES 0 0 0 0 0 0 0 3,280,100 3,320,900 Electronic (Credit Card) Form 1040-ES 152,344 163,500 174,000 184,800 195,400 205,600 215,800 226,000 236,000

Fiduciary, Form 1041, Total 2,755,478 2,826,700 2,899,600 2,995,300 3,032,800 3,226,900 3,235,300 3,241,300 3,246,600 Paper Form 1041 278,956 253,300 232,100 251,200 228,000 373,800 342,300 313,600 287,200 Electronic Form 1041 2,476,522 2,573,400 2,667,500 2,744,100 2,804,700 2,853,100 2,893,000 2,927,600 2,959,400

Fiduciary Estimated Tax, Form 1041-ES 0 0 0 318,900 470,500 1,020,700 1,061,300 1,098,000 1,131,200

Partnership, Forms 1065/1065-B, Total 3,516,242 3,665,800 3,790,900 3,862,300 3,986,900 4,177,400 4,233,000 4,284,700 4,334,000 Paper Forms 1065/1065-B 411,863 366,500 331,100 268,000 277,600 367,900 334,400 305,300 280,000 Electronic Forms 1065/1065-B 3,104,379 3,299,300 3,459,800 3,594,300 3,709,200 3,809,500 3,898,600 3,979,500 4,054,000

Corporation, Total 5,886,426 6,033,500 6,142,700 6,138,100 6,469,700 6,852,900 6,875,900 6,893,700 6,907,000 Total Paper Corporation Returns 873,426 794,300 733,100 600,600 836,800 1,149,100 1,120,400 1,095,200 1,072,800 Total Electronic Corporation Returns 5,013,000 5,239,200 5,409,600 5,537,500 5,633,000 5,703,800 5,755,500 5,798,600 5,834,300 Form 1120 1,527,486 1,529,700 1,524,500 1,498,100 1,544,900 1,606,400 1,580,900 1,555,200 1,529,200 Electronic Form 1120 1,252,942 1,294,400 1,322,300 1,339,800 1,349,400 1,352,900 1,351,600 1,346,700 1,338,900 Form 1120-F 44,601 45,600 46,700 47,700 48,800 49,800 50,900 51,900 53,000 Electronic Form 1120-F 19,867 22,400 24,700 26,700 28,500 30,100 31,600 33,000 34,300 Form 1120-FSC 80 100 100 0 0 0 0 0 0 Form 1120-H 136,862 138,300 139,700 103,100 155,000 238,100 239,700 241,200 242,600 Form 1120-RIC 13,983 14,300 14,600 4,100 11,800 18,900 19,300 19,700 20,100 Form 1120-S, Total 4,134,062 4,275,300 4,386,200 4,452,000 4,675,200 4,904,200 4,948,800 4,988,600 5,024,300 Electronic 1120-S 3,740,191 3,922,400 4,062,600 4,171,000 4,255,100 4,320,800 4,372,300 4,418,900 4,461,100 Forms 1120-L/ND/PC/REIT/SF, Total 20,309 21,100 21,800 24,100 24,900 26,400 27,200 28,000 28,800 Form 1120-C 9,043 9,100 9,100 9,100 9,100 9,100 9,100 9,100 9,100

Small Corporation Election, Form 2553 239,769 194,400 197,900 200,600 292,000 366,900 366,600 366,000 365,300

"REMIC" Income Tax, Form 1066 39,051 40,000 40,900 41,800 42,700 43,700 44,600 45,500 46,400

Estate, Forms 706, 706-GS(D)/GS(T)/NA, Total 0 0 0 11,500 17,600 41,800 43,200 44,600 46,000Gift, Form 709 0 0 0 65,500 97,100 229,500 232,800 236,500 240,600

Employment, Total 9,540,944 9,551,700 9,381,000 13,580,700 21,193,700 25,751,600 25,810,000 25,868,400 25,927,200 Total Paper Employment Returns 9,540,944 9,551,700 9,381,000 8,578,900 13,027,300 15,406,800 15,073,100 14,744,100 14,420,400 Total Electronic Employment Returns 0 0 0 5,001,800 8,166,500 10,344,800 10,736,900 11,124,300 11,506,900 Forms 940, 940-EZ and 940-PR, Total 1,755,985 1,765,500 1,733,800 2,627,300 4,077,000 4,928,500 4,942,700 4,956,900 4,971,100 Paper Forms 940, 940-EZ and 940-PR 1,755,985 1,765,500 1,733,800 1,654,400 2,474,400 2,899,600 2,829,700 2,760,800 2,693,100 Form 940 E-File/On-Line/XML 0 0 0 972,900 1,602,600 2,028,900 2,113,000 2,196,100 2,278,000 Forms 941, 941-PR/SS/E, Total 7,553,101 7,563,400 7,437,400 10,763,400 16,876,700 20,534,200 20,592,700 20,649,800 20,706,000 Paper Forms 941, 941-PR/SS 7,553,101 7,563,400 7,437,400 6,744,800 10,328,100 12,241,200 11,992,400 11,745,600 11,501,900 Form 941 E-File/On-Line/XML 0 0 0 4,018,600 6,548,600 8,293,100 8,600,400 8,904,200 9,204,200 Forms 943, 943-PR and 943-SS 136,882 136,300 132,700 125,400 151,300 175,100 170,600 166,200 161,900 Paper Forms 943, 943-PR and 943-SS 136,882 136,300 132,700 121,800 146,500 167,600 162,500 157,600 152,800 Electronic Forms 943, 943-PR and 943-SS 0 0 0 3,600 4,800 7,500 8,100 8,600 9,100 Forms 944, 944-PR and 944-SS, Total 60,656 52,700 45,100 36,800 46,700 54,500 47,100 40,900 35,600 Paper Forms 944, 944-PR and 944-SS 60,656 52,700 45,100 30,800 37,500 41,400 34,000 27,800 22,500 Electronic Form 944 0 0 0 6,000 9,200 13,100 13,100 13,100 13,100 Form 945 34,320 33,800 32,000 27,800 40,400 57,600 55,100 52,900 50,900 Form CT-1 0 0 0 0 1,700 1,700 1,700 1,700 1,700

Withholding Tax for Foreign Persons, Form 1042 44,464 45,900 47,300 48,700 50,200 51,600 53,000 54,400 55,800

Exempt Organizations, Total 1,541,473 1,625,100 1,680,700 1,737,900 1,793,800 1,850,400 1,906,900 1,971,500 2,036,500

Government Entities/Bonds, Total 50,531 49,700 49,400 49,100 48,900 48,600 48,500 48,300 48,100

Political Organizations, Total 8,912 10,600 8,700 10,300 8,500 10,100 8,300 9,800 8,000

Excise, Total 0 0 0 297,300 573,700 1,045,600 1,056,600 1,067,200 1,078,100

Excise Taxes re Employee Plans, Form 5330 19,622 19,600 19,600 19,600 19,600 19,600 19,600 19,600 19,600

Payment or Refund Under Sec.7519, Form 8752 10,165 9,800 9,500 14,200 17,100 24,700 23,900 23,200 22,400

Supplemental Documents, Total 6,789,389 7,081,400 7,329,000 7,470,600 7,876,100 8,366,000 8,555,700 9,802,900 9,940,200 Form 1040-X 0 0 0 0 0 0 0 614,200 611,600 Form 4868, Total 34,060 37,900 32,900 31,800 30,600 29,400 28,200 472,800 426,200 Paper Form 4868 0 0 0 0 0 0 0 445,700 400,300 Electronic Form 4868 34,060 37,900 32,900 31,800 30,600 29,400 28,200 27,100 25,900 Credit Card 34,060 37,900 32,900 31,800 30,600 29,400 28,200 27,100 25,900 E-File 0 0 0 0 0 0 0 0 0 Form 1120-X 9,526 10,500 11,200 12,100 12,600 12,900 13,200 13,400 13,600 Form 5558 467,422 475,600 483,700 491,700 499,700 507,600 515,400 523,200 530,900 Form 7004 5,638,618 5,901,400 6,126,300 6,242,300 6,622,400 7,087,200 7,251,700 7,414,000 7,574,600 Electronic Form 7004 4,646,946 4,991,200 5,275,100 5,519,200 5,735,300 5,931,100 6,111,600 6,280,800 6,441,300 Form 8868 639,763 656,000 674,900 692,700 710,900 728,900 747,100 765,200 783,300 Electronic Form 8868 333,802 371,700 409,600 447,500 485,400 523,300 561,200 599,000 636,900Notes: Table does not contain Non-Master File counts. See also "Table Notes" page. Detail may not add to total due to rounding. Internal Revenue Service


Projected

13

Table 9. Total Number of Returns Filed by Type for Phildelphia IRS Campus

Actual Estimated



Individual, Total 21,821,693 22,485,200 23,150,700 23,773,400 24,370,400 24,926,300 25,492,900 26,025,400 26,542,300 Forms 1040, 1040-A, and 1040-EZ 21,821,693 22,485,200 23,150,700 23,773,400 24,370,400 24,926,300 25,492,900 26,025,400 26,542,300 Total Paper Individual Returns 0 0 0 0 0 0 0 0 0 Paper Form 1040 0 0 0 0 0 0 0 0 0 Paper Form 1040-A 0 0 0 0 0 0 0 0 0 Paper Form 1040-EZ 0 0 0 0 0 0 0 0 0 Total Electronic Individual Returns 21,821,693 22,485,200 23,150,700 23,773,400 24,370,400 24,926,300 25,492,900 26,025,400 26,542,300 On Line Filing 8,891,665 9,491,200 10,029,900 10,539,500 11,023,300 11,509,000 11,973,400 12,426,100 12,848,900 Practitioner Electronic Filing 12,930,028 12,994,000 13,120,800 13,233,900 13,347,100 13,417,300 13,519,500 13,599,300 13,693,400 Forms 1040-NR/NR-EZ/C 0 0 0 0 0 0 0 0 0 Forms 1040-PR and 1040-SS 0 0 0 0 0 0 0 0 0 Electronic Forms 1040-PR and 1040-SS 0 0 0 0 0 0 0 0 0

Individual Estimated Tax, Form 1040-ES, Total 0 0 0 0 0 0 0 0 0 Paper Form 1040-ES 0 0 0 0 0 0 0 0 0 Electronic (Credit Card) Form 1040-ES 0 0 0 0 0 0 0 0 0


Fiduciary Estimated Tax, Form 1041-ES 0 0 0 0 0 0 0 0 0











Excise, Total 0 0 0 0 0 0 0 0 0



Supplemental Documents, Total 1,436,089 1,434,400 1,525,600 1,608,500 1,716,600 1,828,200 1,922,200 2,034,000 2,159,400 Form 1040-X 0 0 0 0 0 0 0 0 0 Form 4868, Total 1,436,089 1,434,400 1,525,600 1,608,500 1,716,600 1,828,200 1,922,200 2,034,000 2,159,400 Paper Form 4868 0 0 0 0 0 0 0 0 0 Electronic Form 4868 1,436,089 1,434,400 1,525,600 1,608,500 1,716,600 1,828,200 1,922,200 2,034,000 2,159,400 Credit Card 0 0 0 0 0 0 0 0 0 E-File 1,436,089 1,434,400 1,525,600 1,608,500 1,716,600 1,828,200 1,922,200 2,034,000 2,159,400 Form 1120-X 0 0 0 0 0 0 0 0 0 Form 5558 0 0 0 0 0 0 0 0 0 Form 7004 0 0 0 0 0 0 0 0 0 Electronic Form 7004 0 0 0 0 0 0 0 0 0 Form 8868 0 0 0 0 0 0 0 0 0 Electronic Form 8868 0 0 0 0 0 0 0 0 0Notes: Table does not contain Non-Master File counts. See also "Table Notes" page. Detail may not add to total due to rounding. Internal Revenue Service


Projected

14

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016

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0

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orm

s 10

40-P

R/S

S

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897

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ITC

Cla

sses

(w

ith T

PI<

$200

,000

), T

otal

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0027

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10,0

0027

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0028

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00,

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TP

I und

er $

200,

000

and

TG

R<

$25,

000

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0025

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00

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PI u

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0,00

0 an

d T

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>=

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busi

ness

(w

ith N

o E

ITC

), T

otal

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935

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TP

I Und

er $

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000

& N

o S

ch. E

or

2106

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TP

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and

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. E o

r 21

06 a

re o

kay

15,8

80,4

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55,7

0015

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48,8

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0015

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36,0

00

Non

farm

Bus

ines

s, T

otal

215

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16,0

17,2

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16,9

33,6

0017

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TG

R U

nder

$25

,000

10,7

41,0

9111

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11,1

67,4

0011

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,100

11,3

39,0

0011

,413

,700

11,4

87,1

0011

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,100

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33,0

00

T

GR

$25

,000

Und

er $

100,

000

3,19

2,07

33,

334,

200

3,40

7,10

03,

450,

300

3,48

0,60

03,

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7,80

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100

3,57

0,00

0

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GR

$10

0,00

0 U

nder

$20

0,00

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7,50

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6,20

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098

0,60

099

5,40

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009,

800

1,02

4,10

01,

038,

400

TG

R $

200,

000

or M

ore

703,

582

727,

600

742,

800

755,

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766,

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778,

100

789,

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800,

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811,

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F

arm

Bus

ines

s &

TP

I<$2

00,0

00, T

otal

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igh

Inco

me

Tax

paye

rs, T

otal

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7,96

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00

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o S

ch.C

or

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rese

nt &

TP

I $20

0,00

0 U

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ion

4,51

0,69

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5,27

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ch. C

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I $20

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0

T

PI $

1 M

illio

n or

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e 48

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rm 1

041,

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tal

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trib

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with

Tax

56

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me

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trib

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> $

0 w

ith N

o T

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tner

ship

, Fo

rm 1

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l

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or

Few

er P

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al3,

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ss R

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or

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e P

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o B

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ce S

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ith A

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166,

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167,

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34,2

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00

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illio

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1135

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0036

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0 M

illio

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0 M

illio

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8,40

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8,70

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250

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ion

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58,

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0

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0 M

illio

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Und

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1 B

illio

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illio

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ion

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14,

900

5,10

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400

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600

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0

$5

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ion

Und

er $

20 B

illio

n1,

429

1,50

01,

500

1,60

01,

600

1,70

01,

700

1,70

01,

800

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Bill

ion

or M

ore

545

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600

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600

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Co

rpo

rati

on

, Fo

rm 1

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C, T

ota

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, Fo

rm 1

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F, T

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51,9

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,000

N

o B

alan

ce S

heet

and

Ass

ets

Und

er $

10 M

illio

n42

,063

43,0

0044

,000

45,0

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,000

47,0

0048

,000

49,0

0050

,000

A

sset

s $1

0 M

illio

n U

nder

$25

0 M

illio

n1,

989

2,00

02,

100

2,10

02,

200

2,20

02,

300

2,30

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A

sset

s $2

50 M

illio

n of

Mor

e54

960

060

060

060

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060

060

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rpo

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, Fo

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ets

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er $

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000

3,48

6,14

63,

524,

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3,55

6,50

03,

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633,

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ets

$200

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Und

er $

10 M

illio

n1,

155,

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9,60

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1,31

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sset

s $1

0 M

illio

n or

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000

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ate,

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(D),

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ion,

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al10

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ate

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1.5

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ion,

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able

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100

100

100

100

100

100

100

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stat

e $1

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n, T

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623

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stat

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illio

n, T

otal

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57,

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7,70

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stat

e $5

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ion

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illio

n, T

axab

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2,30

72,

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2,50

02,

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2,70

02,

800

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02,

900

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0

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ate

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ion

Und

er $

20 M

illio

n, T

otal

2,29

42,

400

2,50

02,

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02,

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2,80

02,

900

3,00

0

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stat

e $1

0 M

illio

n U

nder

$20

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ion,

Tax

able

1,

139

1,20

01,

200

1,30

01,

300

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01,

400

1,40

01,

500

E

stat

e $2

0 M

illio

n or

Mor

e, T

otal

1,

337

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01,

400

1,50

01,

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1,60

01,

600

1,70

01,

700

Est

ate

$20

Mill

ion

or M

ore,

Tax

able

795

800

900

900

900

900

1,00

01,

000

1,00

0

Gif

t, F

orm

709

, To

tal

238,

324

225,

200

223,

400

224,

700

226,

800

229,

500

232,

800

236,

500

240,

600

Det

ail m

ay n

ot a

dd to

tota

l due

to r

ound

ing.

Tab

le d

oes

not i

nclu

de N

on-M

aste

r F

ile c

ount

s.1 D

oes

not i

nclu

de F

orm

s 10

40-P

R/S

S, 1

040-

NR

, 104

0-N

R-E

Z, 1

040-

EZ

-T, o

r 10

40-C

.2 I

nclu

des

non-

farm

bus

ines

s re

turn

s (w

ith N

o E

ITC

) (S

ch. C

Pre

sent

and

Sch

. C G

ross

Rec

eipt

s ≥ S

ch. F

Gro

ss R

ecei

pts)

3 I

nclu

des

farm

bus

ines

s re

turn

s (w

ith N

o E

ITC

) (S

ch. F

Pre

sent

and

Sch

. F G

ross

Rec

eipt

s ≥ S

ch. C

Gro

ss R

ecei

pts)

4 11

20 "O

ther

" in

clud

es F

orm

s 1

120-

C/F

SC

/L/N

D/P

C/R

EIT

/RIC

/SF

. In

tern

al R

even

ue

Ser

vice

Sta

tist

ics

of

Inco

me,

Ser

vice

wid

e S

up

po

rt S

ecti

on

2016

Pu

blic

atio

n 6

186

Pro

ject

ed -

CY

15

Table 11. Accuracy Measures for U.S. Forecasts of Major Return Categories Mean Absolute Percent Error (MAPE) and Number of Overprojections for the Four (4) Most Recent Projection Cycles

Projection Error on Forecasts for: Calendar Year 1 Year 2 Years 3 Years 4 Years 5 Years

Item 2015 Actual * Ahead Ahead Ahead Ahead Ahead

(thousands) N=4 N=4 N=4 N=4 N=4

Grand Total - Selected Returns * 243,163

MAPE 1.18% 1.35% 1.68% 2.78% 3.75%

Number of Overprojections 4 4 4 4 4

Grand Total - Paper 81,768

MAPE 4.65% 11.42% 20.26% 29.38% 37.81%


Grand Total - E-file 161,395

MAPE 2.96% 5.17% 9.16% 12.45% 15.56%


Total Primary - Selected Returns * 220,769

MAPE 0.68% 0.73% 1.26% 2.36% 4.08%


Primary Total - Paper 72,702

MAPE 3.65% 7.99% 16.48% 24.62% 33.57%


Primary Total - E-file 148,067

MAPE 2.59% 4.12% 7.18% 9.80% 11.87%


Individual Total 148,650

MAPE 1.12% 1.48% 1.39% 1.38% 0.97%


Individual Total - Paper 20,037

MAPE 6.94% 14.88% 23.76% 31.97% 45.78%


Individual Total - E-file 127,740

MAPE 1.28% 2.99% 5.82% 7.86% 10.63%


Individual Estimated Tax 23,983

MAPE 0.53% 2.51% 7.43% 14.26% 26.99%


Fiduciary Total 3,175

MAPE 2.87% 3.12% 4.14% 4.59% 8.50%


Partnership Total 3,863

MAPE 1.78% 4.65% 7.59% 12.20% 15.25%


Corporation Total 6,823

MAPE 2.48% 4.66% 7.60% 9.80% 12.35%


Employment Total 30,088

MAPE 1.62% 1.70% 2.67% 3.10% 3.83%


Exempt Organization Total 1,541

MAPE 3.36% 4.42% 5.71% 9.75% 10.01%


Excise Total 994

MAPE 9.17% 12.72% 13.11% 8.71% 6.61%


* Some actuals shown in this table may differ from official counts reported elsewhere Internal Revenue Service

because they exclude certain return series only recently projected and whose Statistics of Income, Servicewide Support Section

accuracy can not yet be evaluated. 2016

16

17

Table Notes • Detail may not add to total due to rounding. • Projected volumes are rounded to the nearest hundredth, therefore counts of 49

or fewer are rounded to zero. However, some forms can report zero filings because they are associated with only selected areas, or because their filing options were just established or recently eliminated.

• Actual and forecasted return counts for the major categories are based on IRS

master file processing, as recorded in the electronic versions of the Report of Returns Posted to the IRS Master Files. Return counts presented in this document do not include the Non-Master File accounts.

• Complete master file counts for calendar year 2015 were not available for the

following forms and had to be supplied at the national level by operating division staff and secondary sources: Forms 8849, and 5558 as well as the new estate examination class breakout as detailed later.

Notes below are grouped by applicable tables. Tables 1 ~ 9

• “Grand Total” is the sum of “Total Primary Returns” and “Supplemental

Documents, Total.” The “Total Primary Returns” category is the sum of all forms shown in the tables, excluding all “Supplemental Documents.”

• “Individual Income Tax, Total” is the sum of paper and electronic Forms 1040,

1040-A, 1040-EZ, 1040-NR, 1040NR-EZ, 1040-PR, 1040-SS and 1040-C. • “Forms 1040, 1040-A, 1040-EZ, Total” is the sum of paper and electronic Forms

1040, 1040-A, and 1040-EZ. • “Individual Estimated Tax, Form 1040-ES, Total” includes both paper and

electronic Form 1040-ES. Various return categories, such as Form 1040-ES and other business and individual returns, include line items to account for alternative methods of tax filing. The “paper only” components can be derived by subtracting the electronic counts from their respective return totals.

• “Fiduciary, Form 1041, Total” includes both paper and electronic Form 1041. • “Fiduciary Estimated Tax, Form 1041-ES” is the Estimated Income Tax for Estate

and Trust. • “Partnership, Forms 1065/1065-B, Total” includes both paper and electronic

Forms 1065 and 1065-B.

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• “Corporation Income Tax, Total” includes Forms 1120/1120-A (paper and electronic), Form 1120-C, 1120-F (paper and electronic), 1120-FSC, 1120-H, 1120-L, 1120-ND, 1120-PC, 1120-REIT, 1120-RIC, 1120-S (paper and electronic), and 1120-SF. Form 1120-A, U.S. Corporation Short-Form Income Tax Return, is obsolete and cannot be filed for tax years beginning after December 31, 2006. As a result of the Foreign Sales Corporation (FSC) Repeal and Extraterritorial Income Act of 2000 which repeals provisions in the U.S. Internal Revenue Code relating to taxation of foreign sales corporations, the volume of Forms 1120-FSC is declining. Form 1120-POL volumes are reported separately under the forms for “Political Organizations.” Form 1120-IC-DISC is not included in these corporation projections.

• “Form 2553” is the Election (to file Form 1120-S) by a Small Business

Corporation. • “Form 1066” is the U.S. Real Estate Mortgage Investment Conduit (REMIC)

Income Tax Return. • “Estate, Total” includes Forms 706, 706-NA, 706-GS(D), and 706-GS(T). • “Gift, Form 709” is the U.S. Gift (and Generation-Skipping Transfer) Tax Return. • “Employment Tax, Total” includes paper and electronic Forms 940, 940-EZ, 940-

PR, 941, 941-PR, 941-SS, 943, 943-PR, 943-SS, 944, 944-PR, 944-SS, 945, and CT-1. Form CT-2 returns are excluded.

• “Form 1042” is the Annual Withholding Tax Return for U.S. Source Income of

Foreign Persons. It is sometimes considered an employment tax return, but listed separately here. This form is assigned to the International area.

• “Exempt Organizations, Total” includes Forms 990 (paper and electronic), 990-

EZ (paper and electronic), 990-N (only available electronically starting from CY 2008), 990-PF (paper and electronic), 990-T, 4720, and 5227.

• “Government Entities/Bonds, Total” includes Forms 8038, 8038-B, 8038-CP,

8038-G, 8038-GC, 8038-T, 8038-TC, and 8328. • “Political Organizations, Total” includes Forms 1120-POL (paper and electronic),

8871 (only available electronically) and 8872 (paper and electronic). • “Excise, Total” includes Forms 11-C, 720 (paper and electronic), 730, 2290

(paper and electronic) and Form 8849 (paper and electronic). • “Form 5330” is the Return of Excise Taxes Related to Employee Benefit Plans. • “Form 5500-EZ” is the Annual Return for One-Participant (Owner and Their

Spouses) Retirement Plans.

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• “Form 8752” is the Required Payment or Refund Under Section 7519. • “Supplemental Documents” consist mainly of applications for extensions of time

to file an amended tax returns, which include Forms 1040-X, 4868 (paper and electronic), 1120-X, 5558, 7004 (paper and electronic), and 8868 (paper and electronic).

Table 10 Return volumes presented in Table 10 reflect additional detail for certain form types by “examination class.” The examination classes are defined by IRS staff and are used for internal compliance planning purposes. While most of the examination class categories are self-explanatory, a few require a bit more clarification as follows.

Examination class definitions for Individual Forms “Forms 1040, 1040-A. and 1040-EZ”:

• Earned Income Tax Credit (EITC) returns with TPI (Total Positive Income—reflects total income excluding losses) less than $200,000 and Schedule C/F with TGR (Total Gross Receipts) less than $25,000 and $25,000 or over.

• Non-business returns (with no EITC) with 1) TPI less than $200,000 and no Schedule C, E, F, or Form 2106 and 2) TPI less than $200,000 with only Schedule E or Form 2106.

• All non-farm business returns (no EITC) and TPI less than $200,000 and Schedule C/F present with 1) TGR less than $25,000, 2) TGR at $25,000 or below $100,000, 3) TGR at $100,000 or below $200,000, and 4) TGR $200,000 or more.

• Farm business returns with no EITC, Schedule F present with TGR greater than Schedule C TGR (if any), and TPI less than $200,000

• High income taxpayers is a new category broken out by 1) no Schedule C or F, but TPI $200,000 or more and under $1,000,000, 2) Schedule C or F returns present with TPI $200,000 or more and under $1,000,000, 3) TPI $1,000,000 or more.

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Configuration of IRS Campuses for Paper Individual Returns— CY 2015 through CY 2017 Alignment

Austin IRS Campus

Florida International Louisiana Mississippi

Texas Fresno IRS Campus Alaska Arizona Arkansas

California Colorado Hawaii Idaho Illinois Indiana Iowa Kansas

Michigan Minnesota Montana

Nebraska Nevada

New Mexico North Dakota

Ohio Oklahoma Oregon

Fresno IRS Campus Cont. South Dakota Utah Washington Wisconsin

Wyoming Kansas City IRS Campus

Alabama Connecticut Delaware District of Columbia Georgia Kentucky

Maine Maryland Massachusetts

Missouri New Hampshire New Jersey

New York North Carolina Pennsylvania

Rhode Island South Carolina Tennessee

Vermont Virginia

West Virginia

Please contact a staff member (inside front cover) if you are interested in the current CY 2018 alignment and beyond.

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Configuration of IRS Campuses for Electronic Individual Returns— CY 2015 through CY 2017 Alignment

Andover IRS Campus Connecticut Delaware

District of Columbia Maine

Maryland Massachusetts New Hampshire New Jersey New York Pennsylvania Rhode Island Vermont Virginia Austin IRS Campus Alabama Arkansas Colorado International Iowa Louisiana Mississippi Nebraska New Mexico North Dakota Oklahoma South Dakota Texas

Fresno IRS Campus Alaska Arizona California Hawaii Idaho Montana Nevada Oregon Utah Washington Wyoming

Kansas City IRS Campus

Illinois Indiana Kansas Michigan Minnesota Missouri Ohio West Virginia Wisconsin

Philadelphia IRS Campus Florida Georgia Kentucky

North Carolina South Carolina Tennessee

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IRS Campus Alignment for Most Paper Business Returns— CY 2015 through CY 2017 Alignment

Note: Ogden processes all employment and corporation returns for TE/GE. Ogden processes all partnership and corporation returns for LB&I. Ogden processes all business international returns. Cincinnati processes all excise and estate and gift returns. Please contact a staff member (inside front cover) if you are interested in the current CY 2018 alignment and beyond.

Cincinnati IRS Campus Ogden IRS Campus

Connecticut Delaware District of Columbia Florida Georgia Illinois Indiana Kentucky Maine Maryland Massachusetts Michigan New Hampshire New Jersey New York North Carolina Ohio Pennsylvania Rhode Island South Carolina Tennessee Vermont Virginia West Virginia Wisconsin

Alabama Alaska Arizona Arkansas California Colorado Hawaii Idaho International Iowa Kansas Louisiana Minnesota Mississippi Missouri Montana Nebraska Nevada New Mexico North Dakota Oklahoma Oregon South Dakota Texas Utah Washington Wyoming

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IRS Campus Alignment for Most Electronic Business Returns—

CY 2015 through CY 2017 Alignment

Business Returns—Ogden Campus Employment Returns—Cincinnati Campus

Please contact a staff member (inside front cover) if you are interested in the current CY 2018 alignment and beyond.

Other Projection Publications

IRS Publication Typical Title Number Updates Calendar Year Return Projections 6149 Winter By State Fiscal Year Return Projections for the 6292 Spring United States & Fall Calendar Year Projections of Individual Returns 6187 Fall By Major Processing Categories Calendar Year Projections of Information and 6961 Summer Withholding Documents for the United States and IRS Campuses

These publications are available electronically as noted inside the front cover. They may also be requested (1) by phone at (202) 803-9309 (2) by fax at (202) 803-9154, or (3) by writing to the following address

Internal Revenue Service Statistics of Income RAAS:S

Attn: Chief, Servicewide Support Section 1111 Constitution Avenue, N.W., K-4100

Washington, D.C. 20234

Publication 6186 (Rev.12-2016) Catalog Number 59077P Department of the Treasury Internal Revenue Service www.irs.gov

Publication 6186 2016 Narrative - NEW Alignment · provided by program staff in the IRS operating...

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